Civic Intelligence

Charleston Cemeteries Inc

EIN 37-1297451 • 501(c)13 • Charleston, IL

Profile

Operation of public cemetery

West Route 316 PO Box 15Charleston, IL 61920

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.00x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

20th percentile

-3.5%

Higher net margin than 20% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

33rd percentile

2.9%

Faster asset growth than 33% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

8.7%

Faster revenue growth than 47% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,353,316

Up $38,018 (+2.9%) from 2024

Liabilities

Up

$4,175

Up $72 (+1.8%) from 2024

Net Assets

Up

$1,349,141

Up $37,946 (+2.9%) from 2024

Revenue

Up

$186,511

Up $14,957 (+8.7%) from 2024

Expenses

Up

$192,960

Up $8,543 (+4.6%) from 2024

Net Income

Up

-$6,449

Up $6,414 (+50%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2018: $1,150,726Liabilities 2018: $3,033Net Assets 2018: $1,147,6932018Assets 2019: $1,298,907Liabilities 2019: $3,020Net Assets 2019: $1,295,8872019Assets 2020: $1,413,249Liabilities 2020: $3,094Net Assets 2020: $1,410,1552020Assets 2021: $1,521,456Liabilities 2021: $4,161Net Assets 2021: $1,517,2952021Assets 2022: $1,263,948Liabilities 2022: $5,076Net Assets 2022: $1,258,8722022Assets 2023: $1,297,979Liabilities 2023: $3,711Net Assets 2023: $1,294,2682023Assets 2024: $1,315,298Liabilities 2024: $4,103Net Assets 2024: $1,311,1952024Assets 2025: $1,353,316Liabilities 2025: $4,175Net Assets 2025: $1,349,1412025

Highlighted filing

2025

Assets$1,353,316
Liabilities$4,175
Net Assets$1,349,141

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2018: $186,584Expenses 2018: $159,392Net Income 2018: $27,1922018Revenue 2019: $170,067Expenses 2019: $156,488Net Income 2019: $13,5792019Revenue 2020: $179,294Expenses 2020: $162,490Net Income 2020: $16,8042020Revenue 2021: $238,487Expenses 2021: $174,566Net Income 2021: $63,9212021Revenue 2022: $150,807Expenses 2022: $197,438Net Income 2022: -$46,6312022Revenue 2023: $195,029Expenses 2023: $176,478Net Income 2023: $18,5512023Revenue 2024: $171,554Expenses 2024: $184,417Net Income 2024: -$12,8632024Revenue 2025: $186,511Expenses 2025: $192,960Net Income 2025: -$6,4492025

Highlighted filing

2025

Revenue$186,511
Expenses$192,960
Net Income-$6,449

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 19, 2026
Return Version
2025v4.0
Gross Receipts
$408,766
Mission and Program Overview

Mission

Operation of public cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,119,990$1,156,033▲ $36,043
Land, Buildings, and Equipment, Net$133,110$137,970▲ $4,860
Savings and Temporary Cash Investments$35,815$42,285▲ $6,470
Prepaid Expenses and Deferred Charges$10,562$11,936▲ $1,374
Cash and Non-Interest-Bearing Accounts$15,716$4,988▼ $10,728
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,315,298$1,353,316▲ $38,018
Other Assets Total$105$104▼ $1
Liabilities
Accounts Payable and Accrued Expenses$4,103$4,175▲ $72
Total Liabilities$4,103$4,175▲ $72
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$825,906$848,021▲ $22,115
Net Assets With Donor Restrictions$485,289$501,120▲ $15,831
Total Net Assets Fund Balance$1,311,195$1,349,141▲ $37,946
Total Liabilities and Net Assets / Fund Balance$1,315,298$1,353,316▲ $38,018

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,369$175,650$203,019
Buildings$16,663$93,428$110,091
Land$93,938-$93,938
Other Land Buildings-$6,920$6,920
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wendell AdamsPresident
Dan SpenceVice President
Chris ClaytonDirector
Zach AdamsDirector
Paul PagliaiSecretary
Steve SwangoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,570
Program Service Revenue
$77,467
Investment Income
$78,416
Other Revenue
$4,058
All Other Contributions
$26,570
Change in Net Assets
$-6,449
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,530
Other Expenses$78,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$77,267$25,483-$102,750
Payroll Taxes$9,038$2,742-$11,780
Insurance$11,497--$11,497
Fees for Service Investment Mgmnt Fees-$10,438-$10,438
Depreciation Depletion$10,238$165-$10,403
All Other Expenses$5,066$1,781-$6,847
Fees for Services Accounting-$4,100-$4,100
Other Expenses$3,644$2,438-$3,644
Office Expenses-$1,742-$1,742
Travel-$733-$733
Advertising$402--$402
Total Functional Expenses$143,338$49,622$0$192,960
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of form 990 provided to full board for review.

Form 990, Part VI, Section C, Line 19

All documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Charleston Cemeteries Inc
EIN
37-1297451
Phone
2173454644
Address
WEST ROUTE 316 PO BOX 15, CHARLESTON, IL 61920

Signing Officer

Name
Wendell Adams
Title
President
Signed
2026-02-19
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
6

Preparer

Firm
Gilbert Metzger & Madigan LLP
Address
6029 Park Drive Ste A, Charleston, IL 61920
Preparer
Nicholas J Sibenaller
Phone
2173452128
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt035815
IRS990/SavingsAndTempCashInvstGrp/EOYAmt042285
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IRS990ScheduleD/BuildingsGrp/BookValueAmt016663
IRS990ScheduleD/BuildingsGrp/DepreciationAmt093428
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0110091
IRS990ScheduleD/EquipmentGrp/BookValueAmt027369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0175650
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0203019
IRS990ScheduleD/LandGrp/BookValueAmt093938
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt093938
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06920
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06920
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0137970
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 PROVIDED TO FULL BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01315298
IRS990/TotalAssetsEOYAmt01353316
IRS990/TotalAssetsGrp/BOYAmt01315298
IRS990/TotalAssetsGrp/EOYAmt01353316
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt026570
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049622
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0143338
IRS990/TotalFunctionalExpensesGrp/TotalAmt0192960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04103
IRS990/TotalLiabilitiesEOYAmt04175
IRS990/TotalLiabilitiesGrp/BOYAmt04103
IRS990/TotalLiabilitiesGrp/EOYAmt04175
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01311195
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01349141
IRS990/TotalProgramServiceExpensesAmt0143338
IRS990/TotalProgramServiceRevenueAmt077467
IRS990/TotalRevenueGrp/ExclusionAmt02380
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0157561
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186511
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01315298
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01353316
IRS990/TravelGrp/ManagementAndGeneralAmt0733
IRS990/TravelGrp/TotalAmt0733
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0WEST ROUTE 316 PO BOX 15
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061920
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL ADAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHARLESTON CEMETERIES INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ROSELAWNMOUND
ReturnHeader/Filer/BusinessNameControlTxt0CHAR
ReturnHeader/Filer/EIN0371297451
ReturnHeader/Filer/PhoneNum02173454644
ReturnHeader/Filer/USAddress/AddressLine1Txt0WEST ROUTE 316 PO BOX 15
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061920
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371345206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gilbert Metzger & Madigan LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06029 Park Drive Ste A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Charleston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061920
ReturnHeader/PreparerPersonGrp/PhoneNum02173452128
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nicholas J Sibenaller
ReturnHeader/ReturnTs02026-02-19T13:42:26-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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